摘要
当今的普遍趋势是会计由纯技术性的“商业语言”过渡到人文性、社会性的行为科学 ,“人的行为”才是会计本质的起点和终点。无论何种经济体制 ,都从不同侧面强化了人在社会经济发展中的主导地位 ,重视人、发展人、挖掘人的内在潜力是历史赋予社会科学 (包括会计学 )不可推卸的责任。
Now the general trend of accounting research is changing from pure mechanical “commercial terms' to social behavior science of humanities. '“Human beings behavior' would be the nature of accounting from beginning to the end. No matter what economic systems there may be, it is human being that plays an important role in the development of the economy. To develop and expand on the talent of human being is the historical task of social science including economics and accounting.
出处
《经济经纬》
2000年第5期84-86,共3页
Economic Survey
